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2017•Accounting Economics and Law - A ConviviumOpen access

France Supports Accrual Accounting For The Public Sector

Marie-Pierre Calmel

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Abstract

Abstract This article explains why France supports accrual accounting for the public sector. The French CNOCP, in producing accounting standards for the public sector, takes into consideration the public sector characteristics which are mentioned in the Conceptual Framework for public accounts. The last part of this article presents the link between budgeting and accounting in the French context.

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Abstract This article explains why France supports accrual accounting for the public sector. The French CNOCP, in producing accounting standards for the public sector, takes into consideration the public sector characteristics which are mentioned in the Conceptual Framework for public accounts. The last part of this article presents the link between budgeting and accounting in the French context.

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Available abstract

Abstract This article explains why France supports accrual accounting for the public sector. The French CNOCP, in producing accounting standards for the public sector, takes into consideration the public sector characteristics which are mentioned in the Conceptual Framework for public accounts. The last part of this article presents the link between budgeting and accounting in the French context.

Key concepts: Accrual, Accounting, Public sector, Context (archaeology), Business, Positive accounting, Conceptual framework, Public accounting

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